his review is motivated by the growing international diversity of new hires in audit firms
across the country. To illustrate, over 25 percent of accounting graduates hired by U.S.
accounting firms are international students, of which 50 percent are Asian (Jenkins and
Calegari 2010). At Ernst & Young alone, 36 percent of the firm’s campus hires have an ethnicity
that is not Caucasian (Lee 2012).1 In response to the shifting cultural makeup of audit staff and the
importance of understanding its ultimate effect on audit quality, this paper reviews the literature on
the effects of culture on auditors’ judgments against the backdrop of the broader topic of culture in
judgment and decision-making (JDM) research.2